1979 (6) TMI 70

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....efer the following questions stated to be questions of law and to arise out of the order of the Tribunal in WT A. Nos. 132 to 140 (Gau) of 1977-78, dt. 21st Dec., 1978 to the Hon'ble High Court at Gauhati for adjudication:- (i) Whether on the facts and in the circumstances of the case the finding of the Tribunal that the assessee was prevented by reasonable cause from filing the return of net w....

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.... the questions challenge only findings of fact and are not referable. 3. After hearing both the sides, we are of the opinion that no question of law arises out of the order of the Tribunal and we accordingly decline to draw up a statement of the case for the reasons recorded below. 4. The assessee is an individual. For the asst. yrs. 1967-68 to 1975-76, the assessee did not file any returns ....

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....nt to avoid his tax liability. He accordingly rejected the explanations of the assessee and imposed penalties which were confirmed by the AAC. On further appeal, the Tribunal held that the facts of the case did not lead to any inference that the assessee was conscious of the obligation to file the wealth-tax returns because the records did not reveal that he had any professional assistance, that t....

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....he returns of wealth was without reasonable cause. That finding is a question of fact and both the questions raised by the Revenue challenged only that finding. The Hon'ble Gauhati High Court has held in the case of M/s. Ganeshdas Sreeram (1), that the Tribunal's finding that there was reasonable cause for the delay in the filing of the return is a finding of fact and no question can arise therefr....